The economic exploitation of intangible assets, mainly those that are protected by intellectual property standard-setting system, has exceeded State borders for little more than two decades. On the occasion of this situation of economic openness, the holders of economic rights in these assets obtained higher income, but at the same time, tax burdens imposed by States where perform commercial acts on such property. This situation gives rise to the phenomenon of double taxation, which, in the case of intangible assets will fall mainly on royalties or profits that perceives the holder of the right on the occasion of the uses made on such rights in different States. We intend to address the issue of double international taxation, in this article, but we are focusing on the conventions which tend to avoid it and with special emphasis on the definition of royalties or fees that have such conventions and the problems that give rise to the tax administration at the time of qualifying income as royalties or other income; Bearing in mind that in the framework of agreements to avoid double taxation, the Act of qualification can determine which state it must be exercised by the tax authority on the beneficiary of the income.; La explotación económica de bienes intangibles...

The concepts of traditional knowledge and biodiversity have been associated due to the emergence of a new kind of knowledge: biotechnological. Biological systems have been used in the manufacture of pharmaceuticals, cosmetics, generating a new discussion in the Brazilian domestic law and the international system on the appropriation of traditional knowledge of indigenous peoples and the lack of distribution of profits. It is necessary to verify the protection of the intellectual property of the indigenous people, so that their rights to receive the aforementioned profits materialize, as explained in the TRIPS Agreement, since until them, the lack of a specific law in the Brazilian legal system for the protection of such knowledge and property, besides the gap in the TRIPS Agreement, have facilitated piracy, leaving unprotected not only the indigenous, but also the Brazilian people.; El conocimiento tradicional y la biodiversidad se han asociado a partir de surgimiento de un nuevo tipo de conocimiento: la biotecnología. Los sistemas biológicos se han utilizado en la fabricación de productos farmacéuticos, cosméticos, generando una nueva discusión en el derecho interno de Brasil y en el sistema internacional por la apropiación de los conocimientos tradicionales de los pueblos indígenas y su distribución sin fines de lucro. Es necesario proteger la propiedad intelectual de los pueblos indígenas por lo que a partir de entonces tiene el derecho de llevar reparación de esos beneficios antes explicada en el Acuerdo sobre los Acuerdo sobre los Aspectos de los Derechos de Propiedad Intelectual relacionados con el Comercio ...

This paper provides an overview of the particularities of licence agreements under intangible property law, and in particular intellectual property law. The points of emphasis are international references in license agreements, as well as the particularities of software law, such as the grating of rights. This paper will also answer questions about escrow (deposit) agreements, arbitration and liability.; La contribución de una vista general a las particularidades del contrato de licencia en derecho de bienes inmateriales, en particular en derecho de propiedad intelectual. Los puntos de énfasis son las referencias internacionales del contrato de licencia, así como las particularidades en derecho de software, como por ejemplo la concesión de derechos. Inclusive se dará solución a preguntas sobre acuerdos de custodia (depósito), de arbitraje así como de responsabilidad.